Universal Bioenergy Inc. (fka UBRG)

[MyBad]

Strek-

Read the letter, this stems from a particular item on a UBRG filing in 2010, that the SEC questioned in 2011, and UBRG answered to it. This letter is nothing more than the SEC closing on the issue with a warning to UBRG to not let this happen again. A 'slap on the wrist', so to speak.
go a bit farther down in your link to find the original letter from the SEC with all the answers and explanations from UBRG.

MB

Re: Universal Bioenergy, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed July 26, 2011
File No. 333-123465